9780077504014

0077504011

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Summary

With the sixteenth edition of Financial and Managerial Accounting: The Basis for Business Decisions, the Williams author team continues to be a solid foundation for students who are learning basic accounting concepts. In this revision, the authors have added to and refined the coverage of International Financial Reporting Standards (IFRS), particularly in Chapter 15 (“Global Business and Accounting”). Hallmarks of the text—including the solid Accounting Cycle Presentation, relevant pedagogy, and high quality, end-of-chapter material—have been updated throughout the book.

Table of Contents

Chapter 1: Accounting: Information for Decision Making

Chapter 2: Basic Financial Statements

Chapter 3: The Accounting Cycle: Capturing Economic Events

Chapter 4: The Accounting Cycle: Accruals and Deferrals

Chapter 5: The Accounting Cycle: Reporting Financial Results

Comprehensive Problem 1: Susquehanna Equipment Rentals

Chapter 6: Merchandising Activities

Chapter 7: Financial Assets

Chapter 8: Inventories and the Cost of Goods Sold

Comprehensive Problem 2: Guitar Universe, Inc.

Chapter 9: Plant and Intangible Assets

Chapter 10: Liabilities

Chapter 11: Stockholders' Equity: Paid-in Capital

Comprehensive Problem 3: McMinn Retail, Inc.

Chapter 12: Income and Changes in Retained Earnings

Chapter 13: Statement of Cash Flows

Chapter 14: Financial Statement Analysis

Comprehensive Problem 4: Home Depot, Inc.

Chapter 15: Global Business and Accounting

Chapter 16: Management Accounting: A Business Partner

Chapter 17: Job Order Cost Systems and Overhead Allocations

Chapter 18: Process Costing

Chapter 19: Costing and the Value Chain

Chapter 20: Cost-Volume-Profit Analysis

Chapter 21: Incremental Analysis

Comprehensive Problem 5: The Gilster Company

Chapter 22: Responsibility Accounting and Transfer Pricing

Chapter 23: Operational Budgeting

Chapter 24: Standard Cost Systems

Chapter 25: Rewarding Business Performance

Comprehensive Problem 6: Utease Corporation

Chapter 26: Capital Budgeting

Appendix A: 2009 Home Depot Financial Statements

Appendix B: The Time Value of Money: Future Amounts and Present Values